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2023 (9) TMI 862 - DELHI HIGH COURTCancellation of C-Forms issued with retrospective effect or not - requirement of assessment u/s under Section 17 of the HVAT Act - HELD THAT:- The question whether C-Forms issued by the authorities can be cancelled retrospectively is no longer res integra. The same is covered by various decisions including the decisions of this Court in JAIN MANUFACTURING (INDIA) PVT. LTD. VERSUS THE COMMISSIONER VALUE ADDED TAX & ANR. [2016 (6) TMI 304 - DELHI HIGH COURT] where it was held that the order passed by the DT&T cancelling the C Form issued to the Petitioner in the present case with effect from 27th November 2015 is hereby set aside. The Petitioner will continue to treat the said C-Form issued to it as having been validly issued. The DT&T shall, not later than ten days from today, make the necessary corrections on its website to indicate the validation of the above C-Form. The respondents concurs that the question raised by the petitioner is covered by the aforesaid decision. The present petition is allowed and the C-Forms issued by the Sales Tax Department to the purchasing dealer (Ghanshyam Industries, TIN No. 07106917681) cannot be cancelled. The concerned authorities shall act accordingly.
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